Tax Deductions for Hospitality Workers (Australia 2025-26)

General information only. Speak with a registered tax agent for advice.

Hospitality workers — chefs, baristas, wait staff, bar workers, and event staff — have a specific and often underused set of deductions available. The key is understanding what counts as a deductible uniform versus plain clothing, and knowing the laundry rules that apply whether or not you keep receipts. A bit of attention at tax time can easily recover $300–$800 for a typical hospitality worker.

What you can claim

Expense	Typical range	Key rule
Compulsory uniform with logo — purchase	Full cost	Must be a distinct, employer-mandated uniform with a business logo, colour, or design not suitable for everyday wear
Uniform laundry and dry-cleaning	$1/load (washing), $2.50/load (dry-cleaning)	ATO standard rates apply without receipts up to $150; over $150 requires written evidence for all laundry claims
Non-slip safety shoes	Full cost	Must be required by your workplace for safety reasons; plain black shoes that are a dress code choice are not deductible
RSA certificate	Full cost	Responsible Service of Alcohol training is deductible as a work-required qualification to maintain your current role
Food safety certificate	Full cost	Deductible where required for your role (e.g., barista, kitchen hand, food prep)
Union fees	Full cost	Fees paid to United Workers Union or other registered industry unions are fully deductible
Travel between venues (same day)	Actual cost	If your employer requires you to travel between different venues in a single shift, that travel is deductible
Chef’s knives and knife roll	Full cost	Tools of trade that you own and are required to bring to work are deductible; does not apply to employer-supplied equipment
Sun protection (outdoor events)	Full cost	Sunscreen, sunglasses, and hats if required for outdoor work (e.g., festival or outdoor catering events)
Professional development	Full cost	Courses that maintain or improve skills for your current hospitality role

What you cannot claim

• Plain black clothing (even if required). This is the most common mistake in hospitality. If your employer says “wear all black” but provides no branded or distinctive uniform, your black jeans, black shirt, and black shoes are not deductible. The ATO’s position is that plain clothing can be worn outside work and is therefore a private expense.
• Meals eaten on shift. Even if you are on your feet for 10 hours and food is not provided, meals during the working day are a private expense — they are not deductible unless you are away from home overnight.
• Tattoo covers and personal grooming. Covering tattoos or maintaining a personal appearance standard required by your employer (haircuts, makeup) is not deductible. These are considered private expenses.
• Commuting to and from work. Travel from your home to your regular workplace is never deductible, regardless of the time of day or how inconvenient the hours are.
• Clothing worn for hygiene rather than safety. Items like aprons or gloves provided by the employer, or generic clothing worn to protect your own clothes, are generally not deductible where the employer provides them.

Worked example

Tom is a full-time chef at a restaurant. He earns $72,000 in 2025-26. He buys his own knives, maintains his chef’s whites, and pays union fees.

Deduction	Amount
Chef’s uniform (3 sets of chef’s whites with restaurant logo)	$310
Laundry (4 loads/week × 48 weeks × $1/load)	$192
Non-slip safety shoes	$145
Chef’s knives and knife roll	$480
RSA certificate (renewal)	$65
Food safety supervisor certificate	$120
United Workers Union fees	$380
Professional development (advanced pastry course)	$550
Total deductions	$2,242

At a marginal tax rate of 34.5% (including Medicare levy), Tom’s deductions reduce his tax by approximately $774.

ATO audit triggers

• Laundry claims over $150 without receipts. The ATO allows up to $150 in laundry claims without written evidence. If you claim more, you need receipts or a contemporaneous diary. Claims over $150 that lack records are regularly disallowed.
• Claiming plain black clothing. This is one of the most scrutinised areas for hospitality workers. If challenged, the ATO will ask for evidence that the clothing is a distinctive, branded uniform — plain black clothing almost never meets this test.
• Uniform claims where employer provides clothing. If your employer provides your uniform, you cannot also claim a deduction for purchasing it. Check whether your workplace provides or reimburses workwear before claiming.
• Travel claims without a log. If you claim travel between venues, you need records showing the date, start and end points, and reason for travel. Undocumented travel claims are easily challenged.

Records you need

• Receipts for uniform purchases and any clothing claimed as a deduction — showing the employer logo or distinctive design is important if queried.
• Laundry diary or a reasonable calculation of loads per week and weeks worked, to support claims between $10 and $150 (or receipts for amounts over $150).
• Receipts for knives, tools, and equipment with dates of purchase and cost.
• Certificate enrolment confirmations or tax invoices for RSA, food safety, and professional development courses.
• Union membership receipts issued by the union, showing the amount paid and period covered.
• Travel records if claiming between-venue travel: dates, addresses, and purpose.

Key takeaways

• The uniform must have a business logo or be a genuinely distinctive design — “wear all black” does not create a deductible uniform.
• You can claim laundry at $1/load without receipts up to $150; above that, written evidence is required for the entire claim.
• Chefs who own and maintain their own knives, tools, and whites have a meaningful deduction set that many overlook.
• Union fees are fully deductible and are easy to claim — check your membership summary at the end of the financial year.

Sources

• ATO hospitality industry guide
• ATO clothing, laundry and dry-cleaning
• ATO occupation and industry guides hub
• ATO claiming deductions 2025
• Legislative anchor: ITAA 1997 s 8-1 and Div 900

Next step

• Estimate your refund with the Tax Return Calculator
• Model your taxable income with the Income Tax Calculator

Occupation guides

• Tax for Hospitality Workers — uniforms, laundry, tools, travel
• Tax for Chefs — uniforms, knives, protective gear, laundry
• Tax for Baristas — uniforms, laundry, food safety